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IndiaAuditLens Law Library

Section 155 of the CGST Act, 2017

From the IndiaAuditLens Law Library

GST›CGST Act, 2017›Chapter XXI, Miscellaneous

At a glance

Bars, duties and time limits

  • 155The person claiming eligibility for input tax credit under the Act bears the burden of proving that claim.

A person claiming eligibility for input tax credit must prove that claim. The burden attaches to the person making the assertion under the Act. This section allocates responsibility for proof; it does not itself establish eligibility for any particular credit claim or list the evidence that will prove it. The section commenced on 1 July 2017.[1]

Text

The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.

Section 155, verbatim (show)

* Section 155. Burden of proof.- Where any person claims that he is eligible for input tax credit under this Act, the burden of proving such claim shall lie on such person.

* Enforced w.e.f. 1st July, 2017.

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.

Allocation of the burden 155

Questions to answer on the file3 questions
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Amendment history

The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]

Amendments to section 155 as footnoted in the CBIC text
NoteEffective from
01.07.2017

Circulars and notifications

No circular or notification in the CBIC repository is recorded as citing this section.

References

  1. Central Board of Indirect Taxes and Customs. "Section 155. Burden of proof". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.

External links